我國補教業立案方式與稅務問題之探討

我國補教業之主管機關在中央為教育部，地方為各縣（市）政府及教育局（處），立案法源主要為補習進修教育法，及各縣（市）短期補習班設立及管理規則。本文分別以三種不同形態為設立人之立案短期補習班依法立案之適法性及問題加以探討。並以不同型態為設立人之短期補習班所需課徵之營業稅、印花稅、營利事業所得稅、綜合所得稅等四項稅目進行稅務問題探討。本研究針對我國補教業立案方式與稅務問題，提出之結論說明如下：一、我國補教業立案方式說明及問題之探討：短期補習班以獨資合夥作為設立人進行立案時，只要依照當地縣（市）政府教育局（處）短期補習班設立及管理規則進行補習班立案申請；營利事業附設短期補習班在進行立案前需要先完成營利事業登記設立，方得以該營利事業作為短期補習班設立人，再依照當地縣（市）政府教育局（處）短期補習班設立及管理規則進行補習班立案申請；財團法人、非營利社團法人附設短期補習班立案前，需要先完成財團法人、非營利社團法人的立案及登記，得以該財團法人、非營利社團法人附設短期補習班，並依照當地縣（市）政府教育局（處）短期補習班設立及管理規則進行補習班立案。二、我國補教業稅務問題之探討：短期補習班所收取的學費部份，一律免徵營業稅；但若販售教材、文具、書籍、DVD…等實物產品，則需針對所販售之實物產品課徵營業稅。由團體(財團法人、社團法人)或私人所設立之短期補習班，依法應每件按金額千分之四繳納印花稅；營利事業附設短期補習班，依印花稅法第5條規定，兼具銀錢收據性質之營業發票不包括在印花稅課徵範圍，故營利事業附設短期補習班無須課徵印花稅，至無須辦理印花總繳。採獨資立案補習班每年盈餘，需將盈餘合併到的設立人的收入，並於申報綜合所得稅時，列為其他收入；採合夥方式立案補習班每年盈餘，得依照合夥股權比例將該盈餘合併到合夥人個別收入，並於申報綜合所得稅時，列為其他收入；營利事業附設之短期補習班，其所得可由該事業合併申報課徵營利事業所得稅；財團法人、非營利社團法人經營短期補習班之盈餘，屬銷售勞務性質，應全額課稅。本文將我國補教業，按照其設立人型態區分為：以獨資或合夥為設立人之立案短期補習班，和營利事業附設短期補習班，以及財團法人、非營利社團法人附設短期補習班等三種。本文主要探討分別以三種不同形態為設立人之短期補習班於進行立案方式及稅務問題之探討。

關鍵字

立案；補教；補習班

並列摘要

On the basis of Supplementary Education Act, the competent educational authorities of short-term tutorial schools are Ministry of Education in Central government and Education Bureau in county or county-level city. These schools are classified into three categories base on the types of founder in Taiwan. Therefore, we will review the ways how to be certified by government, and the tax acts what they levy in this industry currently. First of all, how to get the registration certificate to become part of short-term tutorial industry? There are different ways for each kind of founder. Sole proprietorship or partnership founders should apply directly the accreditation in accordance with the law to the Education Bureau in county or county-level city on local. On the other hand, before summiting application, the profit-seeking enterprise should have been approved by the relevant competent authority and obtained a business license. Furthermore, the profit or non-profit corporation should apply for establishing an incorporated foundation first. As long as the registration of an incorporated foundation as a legal person has been finished, they shall apply to competent educational authority for their short-term tutorial school. The second part of my study examines tax acts in short-term tutorial industry. The government levies four kinds of tax, including business tax, stamp tax, profit-seeking enterprise income tax, and individual income tax. There is no business tax in short-term tutorial school, unless they sell physical products, for example, textbooks or stationary or DVDs, etc. In addition, incorporated foundation should pay per item of 0.4% the stamp tax by amount of price. On the contrary, profit-seeking enterprise is exempted from the levy of stamp tax. Moreover, the individual income tax in single proprietorship corporation should be transferred retained earnings to founder’s individual income tax account each year, and the partnership either. However, each partner must be appropriated to retained earnings in their own individual income tax account, on the basis of shareholding proportion. Profit-seeking enterprise could transfer their retained earnings to business income tax. The retained earnings of incorporated foundation is belongs to profit-seeking enterprise income which is fully taxable. In conclusion, due to the different type of founder in short-term tutorial schools, there are three categories. One is provided by sole proprietorship or partnership, another is provided by profit-seeking enterprise, and the other is provided by profit or non-profit foundation. According to current acts, we try to exposure the issues which are registration for certification and tax problems in tutorial industry recently in Taiwan.